Study programme 2019-2020Français
Taxation Strategies and Policies
Programme component of Master's in Management : Specialist Focus on Management and Strategy (Charleroi (Hor. décalé)) à la Warocqué School of Business and Economics

Students are asked to consult the ECTS course descriptions for each learning activity (AA) to know what assessment methods are planned for the end of Q3

CodeTypeHead of UE Department’s
contact details
Teacher(s)
UW-M1-SCGEMS-007-CCompulsory UEVANDERNOOT JulienW765 - Finances publiques et Fiscalité
  • VANDERNOOT Julien

Language
of instruction
Language
of assessment
HT(*) HTPE(*) HTPS(*) HR(*) HD(*) CreditsWeighting Term
  • Français
Français2115140066.001st term

AA CodeTeaching Activity (AA) HT(*) HTPE(*) HTPS(*) HR(*) HD(*) Term Weighting
W-FPFI-025Taxation Strategies and Policies21151400Q1100.00%
Programme component

Objectives of Programme's Learning Outcomes

  • Mobilise expertise in at least one area of management.
    • Mobilise acquired skills in a specific professional environment.
  • Prioritise responsible management practices.
    • Act in compliance with specific legislative frameworks.
  • Understand interactions between companies and their socio-economic environments.
    • Mobilise the methods and management support tools in changing contexts.
  • Mobilise expertise in at least one area of management.
    • Mobilise acquired skills in a specific professional environment.
  • Prioritise responsible management practices.
    • Act in compliance with specific legislative frameworks.
  • Understand interactions between companies and their socio-economic environments.
    • Mobilise the methods and management support tools in changing contexts.

Learning Outcomes of UE

At the end of the instruction, the students will be able to understand the Belgian taxation system design (direct taxes and VAT).

Content of UE

Grounds and main principles of direct and indirect taxation of individuals and corporations in Belgium; information about actual debates on evolution of Belgian taxation system.

Prior Experience

Basic knowledge in civil law and in commercial law.

Type of Assessment for UE in Q1

  • Written examination

Q1 UE Assessment Comments

Written examination through multiple choice form (one point for each right answer, minus one for each wrong answer, zero if no answer) based upon return form in individual or in corporation tax.

Type of Assessment for UE in Q3

  • Written examination

Q3 UE Assessment Comments

Same evaluation method as for Q1

Type of Resit Assessment for UE in Q1 (BAB1)

  • N/A

Q1 UE Resit Assessment Comments (BAB1)

Not applicable

Type of Teaching Activity/Activities

AAType of Teaching Activity/Activities
W-FPFI-025
  • Cours magistraux
  • Conférences
  • Travaux pratiques
  • Préparations, travaux, recherches d'information

Mode of delivery

AAMode of delivery
W-FPFI-025
  • Face to face

Required Reading

AA
W-FPFI-025

Required Learning Resources/Tools

AARequired Learning Resources/Tools
W-FPFI-025Memento fiscal (edited by Belgian Federal Tax Authorities) and written information.

Recommended Reading

AA
W-FPFI-025

Recommended Learning Resources/Tools

AARecommended Learning Resources/Tools
W-FPFI-025Not applicable

Other Recommended Reading

AAOther Recommended Reading
W-FPFI-025Not applicable

Grade Deferrals of AAs from one year to the next

AAGrade Deferrals of AAs from one year to the next
W-FPFI-025Authorized
(*) HT : Hours of theory - HTPE : Hours of in-class exercices - HTPS : hours of practical work - HD : HMiscellaneous time - HR : Hours of remedial classes. - Per. (Period), Y=Year, Q1=1st term et Q2=2nd term
Date de génération : 13/07/2020
20, place du Parc, B7000 Mons - Belgique
Tél: +32 (0)65 373111
Courriel: info.mons@umons.ac.be